Becker Bikes manufactures tricycles. The company expects to sell 540 units in May and 670 units in June. Beginning and ending finished goods for May is expected to be 190 and 155 units, respectively. Junes ending finished goods is expected to be 165 units. Each unit requires 3 wheels at a cost of $24 per wheel. Becker requires 20 percent of next months material production needs on hand each month. Julys production units is expected to be 640 units.

Compute Beckers direct materials purchases budget with respect to wheels for May and June.